<xsl:stylesheet version="1.0"
    xmlns="urn:schemas-microsoft-com:office:spreadsheet"
    xmlns:xsl="http://www.w3.org/1999/XSL/Transform" 
 xmlns:msxsl="urn:schemas-microsoft-com:xslt"
 xmlns:user="urn:my-scripts"
 xmlns:o="urn:schemas-microsoft-com:office:office"
 xmlns:x="urn:schemas-microsoft-com:office:excel"
 xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet" > 
 
<xsl:template match="/">
  <Workbook xmlns="urn:schemas-microsoft-com:office:spreadsheet"
    xmlns:o="urn:schemas-microsoft-com:office:office"
    xmlns:x="urn:schemas-microsoft-com:office:excel"
    xmlns:ss="urn:schemas-microsoft-com:office:spreadsheet"
    xmlns:html="http://www.w3.org/TR/REC-html40">
    <xsl:apply-templates/>
  </Workbook>
</xsl:template>


<xsl:template match="/*">
  <Worksheet>
  <xsl:attribute name="ss:Name">
  <xsl:value-of select="local-name(/*/*)" />
  </xsl:attribute>
    <Table x:FullColumns="1" x:FullRows="1">
      <Row>
        <xsl:for-each select="*[position() = 1]/*">
          <Cell><Data ss:Type="String">
          <xsl:value-of select="local-name()" />
          </Data></Cell>
        </xsl:for-each>
      </Row>
      <xsl:apply-templates/>
    </Table>
  </Worksheet>
</xsl:template>


<xsl:template match="/*/*">
  <Row>
    <xsl:apply-templates/>
  </Row>
</xsl:template>


<xsl:template match="/*/*/*">
  <Cell><Data ss:Type="String">
    <xsl:value-of select="." />
  </Data></Cell>
</xsl:template>


</xsl:stylesheet>
